Adoption

On his last day in office, Governor Patrick signed Senate Bill 865, the so-called Parental Leave Act (“Parental Leave”), which amends the Massachusetts Maternity Leave Act (“MMLA”) to provide unpaid leave to all eligible...more

For years, the Massachusetts Maternity Leave Act (“MMLA”), M.G.L. c. 149, §105D, only applied to female employees by its literal terms. The Massachusetts Commission Against Discrimination (“MCAD”), the agency tasked with...more

The Internal Revenue Service (IRS) has released the 2014 version of Form 8839 (Qualified Adoption Expenses), as well as updated instructions. Taxpayers use Form 8839 to claim the adoption credit, an exclusion for...more

“Any individual may become an adopting parent.” This statement, cited from Pennsylvania’s Adoption Act now rings true for same-sex married individuals seeking to adopt their spouse’s children through what is called a...more

Almost 40 years ago now, a young mother had the courage to give me up for adoption to my parents who could not themselves have children. All of my life, I have reaped the almost-unbelievable benefits of my biological mother’s...more

It is often said that 50% of all marriages end in divorce. Whether that statistic is true or not (some say not), I find myself helping many blended families with stepparent adoptions. Many of my cases are ones where the...more

On Tuesday, May 27, 2014, Governor Chris Christie signed a bill into law that allows adoptees access to their original birth certificates effective January 1, 2017. Under the amended law, N.J.S.A. 26:8-40.1, adoptees will be...more

Under The Internal Revenue Code Section 36C, an individual taxpayer may claim an adoption credit for qualified adoption expenses paid or incurred by the taxpayer. The total qualified adoption expenses that may be claimed as a...more

On May 21, 2014, the Fifth District Court of Appeal released: In the Matter of the Adoption of D.P.P., No. 5D13-1766 (Fla. 5th DCA May 21, 2014) (Not final until disposition of timely filed motion for rehearing), reversing an...more

On any given day in the state of Florida, there are approximately 750 children ready to be adopted from foster homes with no identifiable family. There are also over 50,000 children in Florida who are neglected or abused,...more

On December 16, the IRS released Notice 2014-1, providing additional guidance on administration of employee benefit plans in light of the Supreme Court’s June 26, 2013 decision in United States v. Windsor. Windsor invalidated...more

Maybe you saw this article “Standing Up for the Rights of New Fathers,” in the New York Times a few weeks ago about the new dad, a reporter for CNN, who filed a discrimination claim with the EEOC against Time Warner (CNN’s...more

Pending before the United States Supreme Court is a case nicknamed after a young girl that two families are fighting for. “Baby Jessica” lived with her adoptive parents for two years before they suddenly lost custody. ...more

The U.S. Pre-Adoption Immigration Review (“PAIR”) process provides systematic safeguards for prospective adoptive children and parents. Under PAIR, United States Citizenship and Immigration Services (“USCIS”) will review a...more

For those who have adopted children or unadopted stepchildren, estate planning is critical to ensure that their property is distributed the way they desire. For those who are unmarried and in a long-term relationship with...more

Three more state agencies have announced that they will be adopting the new national MLO test with the Uniform State Content. The Wyoming Division of Banking, Indiana Secretary of State, and Montana Division of Banking and...more

12 THINGS YOU SHOULD CONSIDER IN PRIVATE/INDEPENDENT UTAH ADOPTIONS:
1. Finding a birth mother: Paid facilitators are illegal in Utah. Only licensed agencies may be paid for matching services under Utah law. Even...more

Tax issues are among the many legal challenges same-sex and non-traditional couples face. Currently the Defense of Marriage Act of 1996 (DOMA) requires that under federal law marriage is between a man and a woman. Our federal...more

On January 2 , 2013, President Obama signed the American Taxpayer Relief Act of 2012 (H.R. 8) (the “Relief Act”) into law. While the principal intention of the Relief Act was to avert the key elements of the “fiscal cliff” by...more

Earlier this month we notified you that that under the American Taxpayer Relief Act of 2012—i.e., the “fiscal cliff legislation”—Congress extended the ability of employers to pay or reimburse an employee on a tax-free basis...more

As you no doubt are aware, Congress just passed, and the President just signed into law, the American Taxpayer Relief Act of 2012 (the “Act”). The Act is effective as of January 1, 2013. This summary addresses certain of...more